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This article aims to contribute to the critical accounting literature by reviewing how previous studies have addressed the topic of dialogic accounting (DA), examining the main themes investigated and discussing potential further developments of the DA research agenda.

The present study builds on a systematic literature review of 186 research products indexed on Scopus, Web of Science and Google Scholar that were published between 2004 and 2019 in 55 accounting or non-accounting scientific journals and 14 books.

First, a content analysis of each contribution informs a classification in terms of research design, methodology, geographical setting and sector of analysis. Second, a bibliometric analysis provides several visual representations of the network of research products included in our review using bibliographic coupling, cooccurrence and coauthorship analyses. Third, and most importantly, the main narrative review discusses the development of the research strand on DA from the seminal works that introduced the topic, through the core of critical contributions inspired by the struggle between democracy and agonism, to the most recent contributions, in which new topics emerge and innovative methodologies are applied to the study of DA.

The main contribution of this manuscript is twofold. In addition to providing a systematic, bibliometric and narrative review of the evolution of nearly two decades of literature on DA, the present study is intended to collect ideas for further research and to discuss how the advent of new technologies and the peculiarities of various institutional contexts can shape the future research agenda on this critical form of accounting.

Literature is replete with studies indicating the need to develop students’ language skills; however, little research has emphasized the importance of language proficiency in enhancing learning or performance in specific content-area courses. This study investigates whether a student’s English language proficiency can be associated with her performance in specific cognitive skills (knowledge, comprehension, application, and analysis) in an introductory accounting course. Data is summarized from students’ performance on their first financial accounting examination as well as from students’ academic history records as maintained by the university. A correlation analysis of the cognitive skills score with student language proficiency is used to identify initial relationships; and multiple regression analysis is subsequently used to identify interrelations between combined multiple dependent variables and the language proficiency variables. While the results show no association between TOEFL and overall performance, the mean of the English composition courses do show a significant association with knowledge and comprehension cognitive skills scores on the first financial accounting course. No associations are attached to the application and analysis cognitive skills. The results are meaningful to faculty in balancing language proficiency with quality instruction in content-area courses.

This study investigates the implementation of a sustainable circular business model from an accounting perspective. Its goal is to understand if and how decision- makers use management accounting systems, and what changes are needed if these systems are to support the transition toward a circular economy.

Dialogic accounting theory frames the case study of six companies that built a value network to develop and implement an innovative packaging solution consistent with circular economy principles. Content analysis was utilised to investigate the accounting tools used.

The findings indicate that circular solutions generate new organisational configurations based on value networks. Interestingly, managers’ decision-making process largely bypassed the accounting function; they relied on informal accounting and life cycle analysis, which stimulated a multi-stakeholder dialogue in a life cycle perspective.

The research provides theoretical and practical insights into the capability of management accounting systems to support companies seeking circular solutions.

The authors offer implications for accounting practice, chief financial officers (CFOs) and accounting educators, suggesting that a dialogic approach may support value retention of resources, materials and products, as required by the circular economy.

The research contributes to the debate about the role of accounting in sustainability, specifically the need for connecting for resource efficiency at the corporate level with the rationalisation of resource use within planetary boundaries.

The study contributes to the limited research into the role of management accounting in a company’s transition to circular business models. Dialogic accounting theory frames exploration of how accounting may evolve to help businesses become accountable to all stakeholders, including the environment.

This study aims to assess policies and mechanisms in Caribbean and Pacific small island developing states (SIDS) that address climate-induced migration and displacement. The migration of communities away from vulnerable regions is highly likely to be an adaptation strategy used in low-elevation SIDS, as the impacts of climate change are likely to result in significant loss and damage, threatening their very territorial existence. SIDS must ensure that residents relocate to less vulnerable locations and may need to consider international movement of residents. Ad hoc approaches to migration and displacement may result in increased vulnerability of residents, making the development and enforcement of comprehensive national policies that address these issues a necessity.

Interviews with United Nations Framework Convention on Climate Change (UNFCCC) negotiators for SIDS as well as analysis of secondary data, including Intended Nationally Determined Contributions, are utilized to determine policies and mechanisms in place that focus on climate-induced migration and displacement.

While climate change is acknowledged as an existential threat, few SIDS have policies or mechanisms in place to guide climate-induced migration and displacement. Potential exists for migration and displacement to be included in policies that integrate disaster risk reduction and climate change adaptation along with national sustainable development plans. Regional bodies are beneficial to providing guidance to SIDS in the development of nationally appropriate frameworks to address climate-induced migration and displacement.

Existing gaps in policies and mechanisms and challenges faced by SIDS in developing strategies to address climate-induced migration and displacement are explored. Best practices and recommendations for strategies for SIDS to address migration and displacement are provided.

Despite immigrant-receiving countries' need for skilled professionals to meet labour demands, research suggests that many skilled migrants undergo deskilling, downward career mobility, underemployment, unemployment and talent waste, finding themselves in low-skilled occupations that are not commensurate to their education and experience. Skilled immigrant women face additional gendered disadvantages, including a disproportionate domestic burden, interrupted careers and gender segmentation in occupations and organizations. This study explores how the ongoing COVID-19 pandemic impacted skilled newcomer women's labour market outcomes and work experiences.

The authors draw on 50 in-depth questionnaires with skilled women to elaborate on their work experiences during the ongoing COVID-19 pandemic.

The pandemic pushed skilled immigrant women towards unemployment, lower-skilled or less stable employment. Most study participants had their career trajectory delayed, interrupted or reversed due to layoffs, decreased job opportunities and increased domestic burden. The pandemic's gendered nature and the reliance on work-from-home arrangements and online job search heightened immigrant women's challenges due to limited social support and increased family responsibilities.

This paper adds to the conversation of increased integration challenges under pandemic conditions by contextualizing the pre-pandemic literature on immigrant work integration to the pandemic environment. Also, this paper contributes a better understanding of the gender dynamics informing the COVID-19 socio-economic climate.